Get 1999 Form Schedule R

This schedule is used by all taxpayers who are required to apportion business income. Special instructions apply to individuals, partnerships and limited liability companies (LLCs).

Schedule R (Form 5500) reports certain information on retirement plan distributions, funding, nondiscrimination, coverage, and the adoption of amendments, as well as certain information on single employer and multiemployer defined benefit plans.

A person is permanently and totally disabled if both of the following apply. He or she can't engage in any substantial gainful activity because of a physical or mental condition. A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death.

Schedule R is an attachment to Form 1040 or 1040-SR that specifically pertains to the “Credit for the Elderly or the Disabled.” This tax credit is designed to provide financial relief to elderly individuals or those with disabilities who meet certain criteria.

Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled.

Who Must File? Agents approved by the IRS under section 3504 and CPEOs must complete Schedule R each time they file an aggregate Form 941. To request approval to act as an agent for an employer under section 3504, the agent must file Form 2678 with the IRS.

Schedule R is an attachment to Form 1040 or 1040-SR that specifically pertains to the “Credit for the Elderly or the Disabled.” This tax credit is designed to provide financial relief to elderly individuals or those with disabilities who meet certain criteria.

Federal Form 1040 Schedule R Instructions IF you are . . .THEN you generally cannot take the credit if:Single, head of household, or qualifying widow(er) with dependent child$17,500 or moreMarried filing jointly and only one spouse is eligible for the credit$20,000 or more3 more rows